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Property Tax

Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending... more +
Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending on the country or jurisdiction.  However, a popular system involves a government assessment of the value of a property and a rate based on a proportion of the assessed value. A property may be subject to taxation by multiple taxing entities.  less -
Williams Mullen

Williams Mullen's Comeback Plan: Part I – State & Local Tax (SALT) Compliance During COVID-19: What to Do When You’re Behind

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Tax partners Stephanie Lipinski Galland and Kyle Wingfield summarize what you can do if you have not filed your state and local taxes or if you are unable to pay your tax bills due to the COVID-19 pandemic. Topics include...more

Franczek P.C.

Record Bankruptcies Potentially Impact Local Property Tax Revenues

Franczek P.C. on

The impact of the pandemic on the tax bases of local governments is slowly becoming clearer as the number of retailers filing for bankruptcy protection grows. ...more

Sheppard Mullin Richter & Hampton LLP

Splitting The Roll - Commercial And Industrial Property Owners May Face Significant California Property Tax Increases Starting As...

California’s Proposition 13 prevents the assessed value of California real property from increasing by more than 2% per year, unless there is a change of ownership or completion of new construction. On November 3, 2020,...more

Franczek P.C.

Illinois Appellate Court Defeats TIF District for Lack of Parcel Contiguity and City’s ‘Casual Approach’ to Procedural Obligations

Franczek P.C. on

Last Friday the Illinois Appellate Court for the Third District shot down a tax increment financing (TIF) district created by the City of Crest Hill finding that the parcels within the proposed TIF area were not contiguous...more

Gray Reed

Challenge to a Tax Sale Comes Too Late

Gray Reed on

In a suit to foreclose a property tax lien, if the taxing authority does not exercise due diligence to support service of citation by a method other than by personal service can the owners, as a matter of due process, raise...more

Lowndes

What will happen to my 2020 Property Taxes?

Lowndes on

As the pandemic continues to ravage many industries, senior living facilities continue to stand apart as specially impacted properties. From the outset of the COVID-19 crisis, these facilities have been in the news, not only...more

Miller Canfield

Counties May Not Retain Excess Tax Foreclosure Proceeds, Michigan Supreme Court Holds

Miller Canfield on

On July 17, 2020, the Michigan Supreme Court in Rafaeli, LLC v Oakland County held that the retention of excess tax foreclosure proceeds by county treasurers from tax auctions constitutes "an unconstitutional taking without...more

Williams Mullen

Williams Mullen's COVID-19 Comeback Plan: Tips for Virginia Real Estate Assessment Appeals in a COVID-19 Environment

Williams Mullen on

Litigation partner Shane Smith gives tips for protecting and improving your real estate assessment appeal rights and options in Virginia....more

Weiner Brodsky Kider PC

DC Expands and Extends Reverse Mortgage Insurance and Tax Payment Program

The District of Columbia recently amended the District of Columbia Housing Finance Agency Act to temporarily expand and extend the Reverse Mortgage Insurance and Tax Payment Program (the Program).  The amendment is effective...more

Tucker Arensberg, P.C.

Governor Wolf Signs Act 75 into Law

Tucker Arensberg, P.C. on

On Thursday, July 23, 2020, Governor Tom Wolf signed into law Act 75 of 2020 (introduced as S.B. 1125) that allows school districts the option to extend their real estate tax discount periods and their base periods, as well...more

Fraser Trebilcock

Tax Sales Proceeds In Excess Of The Tax Owed Must Be Returned To The Taxpayer

Fraser Trebilcock on

On July 17 2020, the Michigan Supreme Court ruled in Rafaeli, LLC v Oakland County (the “County”) that the proceeds for a tax sale in excess of the tax owed must be returned to the taxpayer. The ruling stems from a lawsuit...more

Fox Rothschild LLP

Deadlines To Appeal Property Tax Assessments Loom As PA Releases Common Level Ratios

Fox Rothschild LLP on

The Pennsylvania Department of Revenue has effectively increased the value of commercial real estate in many counties with its recent release of common level ratios, creating an opportunity for owners of retail, office,...more

Snell & Wilmer

New Guidance Regarding the Property Tax Implications of the Occasional Commercial Use of a School-Owned Facility

Snell & Wilmer on

In general, school-owned land, facilities and buildings used for education and libraries are exempt from Arizona real property taxes so long as such areas are not used or held for profit. The question asked often was whether...more

Rosenberg Martin Greenberg LLP

Don't Hold Your Breath: Understanding the IRS Whistleblower Reward Program Can Prevent Substantial Financial Consequences

While the Internal Revenue Service (“IRS”) has long had a Whistleblower Office, the past few years have seen an uptick in the numbers of claims filed with the Office. In 2019 alone, according to an annual report from the...more

Pierce Atwood LLP

NY Appellate Court Enforces 60-Day Deadline for Local Governments to Require PILOT Agreements from Solar Developers

Pierce Atwood LLP on

Decision binding on all local state taxing authorities - The Appellate Division of the New York courts has affirmed that a local governmental taxing authority must notify a solar project developer within 60 days from when...more

Neal, Gerber & Eisenberg LLP

Client Alert: Hotels Should Start Preparing Now for Property Tax Appeals

As hotels and other hospitality businesses suffer from the COVID-19 lockdown, it’s important that they move quickly and proactively to lower their property taxes. In many states they’ll be able to lower the amount they owe as...more

Nelson Mullins Riley & Scarborough LLP

Pandemic Relief: How to Protect Tax Lien Interests

Even in the best of times, knowing how to protect tax lien interests requires work. Many who invest in tax liens and tax deeds do so in multiple jurisdictions or in multiple locations within a state. But the tax sale laws...more

Holland & Knight LLP

Proposed Los Angeles City Residential Vacancy Tax Pushed to 2022

Holland & Knight LLP on

The Los Angeles City Council recently considered a vacancy tax intended to reduce the number of vacant residential units. The proposed Empty Homes Tax would aim to address homelessness by penalizing residential landlords for...more

Buchalter

Buchalter Client Alert: San Francisco Cannot Impose a Transfer Tax on the Value of an Existing Lease With a Remaining Term of Over...

Buchalter on

A recent opinion, 731 Market Street Owner, LLC v. City and County of San Francisco (Cal. Ct. App., June 18, 2020, No. A154369) 2020 WL 3285962 (“731 Market Street Owner”), issued by a California Court of Appeal in San...more

Mitchell Silberberg & Knupp LLP

Time to Make Gifts of California Real Property May be Running Out

On November 3, 2020, Californians will vote on Proposition 19, the “Property Tax Transfers, Exemptions, and Revenue for Wildlife Agencies and Counties Amendment,” a measure that seeks to amend the California Constitution with...more

Nelson Mullins Riley & Scarborough LLP

Alabama Supreme Court Voids Numerous Tax Sales

On Friday, June 26, 2020, the Alabama Supreme Court issued an Opinion in Stiff v. Equivest Financial, LLC, in which it held that a 2013 Bessemer tax sale occurring inside the courthouse — and not on the front steps of the...more

Carlton Fields

Hotel Ruling Could Save Disney World Millions in Taxes

Carlton Fields on

The Walt Disney World Resort has won its latest legal battle that will save the company — and potentially many other big hotel owners — millions of dollars in property taxes....more

Fraser Trebilcock

Michigan Legislature Passes Pieces Of Property And SUW Tax Payment Relief

Fraser Trebilcock on

On June 24, 2020, the Michigan legislature passed two pieces of tax relief legislation. First, due to COVID-19 shutdowns many businesses have earned virtually no revenue. As a result, for some businesses, their summer 2020...more

Smith Anderson

2020 North Carolina Tax Legislation

Smith Anderson on

The North Carolina General Assembly concluded the regular business of its 2020 session on Friday, June 26, 2020. While the session will not formally adjourn until September 3, 2020, the only business expected to be considered...more

Pillsbury Winthrop Shaw Pittman LLP

The Split-Roll Initiative Is Poised to Rock California’s Property Tax System

This November, California voters will decide whether commercial and industrial properties will lose their Proposition 13 protection against property tax reassessment. The Split-Roll Initiative has officially qualified for...more

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JD Supra Privacy Policy

Updated: May 25, 2018:

JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.

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Information for EU and Swiss Residents

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Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

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California Privacy Rights

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Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

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Access/Correct/Update/Delete Personal Information

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Changes in Our Privacy Policy

We reserve the right to change this Privacy Policy at any time. Please refer to the date at the top of this page to determine when this Policy was last revised. Any changes to our Privacy Policy will become effective upon posting of the revised policy on the Website. By continuing to use our Website and Services following such changes, you will be deemed to have agreed to such changes.

Contacting JD Supra

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How We Use Cookies and Other Tracking Technologies

We use cookies and other tracking technologies to:

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Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

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